Sewerage fees and related charges
Tariff
Fee | Tax base | Percentage / amount | Comment |
|---|---|---|---|
Sewerage fee | Real estate valuation | 0.074% | Paid annually. No levy if there are no structures on the property. |
Sewerage installation fee (if charged) | Fixed | 300,000 kr. | Changed annually based on the construction index. Base index Dec 2025: 126.5. |
Septic tank fee | Real estate valuation | 0.12% | Paid annually where wastewater goes into a septic tank. |
Development fee (Kjóavellir) | Horse stables | 456,913 kr. | Valid until June 30, 2026. |
Assumptions and explanations
• Sewerage and septic tank fees are secured by a legal lien on real estate (according to tariff schedules).